34. Mentina Corporation has three divisions, one of which has consistently shown a loss for the last 5 years. Mentina is trying to decide whether to close that division. Income consolidated over the last 5 years is as follows

Variable costs are specific to each division. Fixed costs include $800,000 in corporate central costs that are allocated to each division in proportion to revenue. Other fixed costs are specific to each division, and would not be incurred if the division were shut down.
Determine whether it would be financially beneficial to shut down Division B, and calculate the net benefit.

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Revenues Variable costs Fixed costs Income Division A $1,400,000 1,000,000 219,130 $ 180,870 Division B $2,600,000 2,300,000 461,739 $ (161,739) Division C $1,750,000 1,300,000 273,913 $ 176,087